Avoiding late returns when corporations are acquired by a consolidated...

The Tax Adviser;  June 1, 2007 ;     700+ words ......member of a consolidated group for its entire tax year. This could...provides that a consolidated group must file...parent's tax year, and each...corporation's tax year is treated...joined the consolidated group. Due Date...

Is it time to change your tax year?

Area Development Site and Facility Planning;  July 1, 1998 ;     700+ words ......any company want to utilize a different tax year from that of its parent? Why would any...why any company might want to change its tax year will depend on the operation's specific...all changes in a business operation's tax year must occur for a business purpose - not...

Certain partners and S corp. shareholders can spread income from short tax...

The Tax Adviser;  January 1, 2004 ;     700+ words ......income from a partnership or S corporation attributable to a short tax year ending after May 9, 2002, but before June 1, 2004. The short tax year must result from a change in tax year because the (1) partnership's or S corporation's tax year no longer...

Automatic tax-year-change procedures modified for C corporations....

The Tax Adviser;  September 1, 2002 ;     700+ words ......effect an automatic change in their tax year. The final regulations defer the automatic...procedures for automatic corporate tax-year changes. Under this regulation, a C corporation could change its tax year automatically if: 1. It did not change...

Short tax year depreciation and subsidiaries.

The Tax Adviser;  October 1, 1997 ;     549 words ......subsidiary with a short tax year. Jack Kent Cooke, Inc...on Cooke's books. The tax year-end for the consolidated group was Dec. 31, 1984. On...including EFI, filed a consolidated tax return. The return...IRS audited the 1984 consolidated return and ...

Tax deadline with a sting in the tail ; Although we are only six months...

Western Morning News, The Plymouth (UK);  September 27, 2008 ;     605 words ...Although we are only six months into the new tax year, you have just one month to get your paper...calculate your tax liability for the last tax year. Failure to get your fully completed return...excess of pounds10,000. Remember it is the tax year ending April 5 2008 that is being ...

Summit Consolidated Group to Host CPA Seminar and Breakfast.

PR Newswire;  October 29, 1999 ;     203 words ......Oct. 29 /PRNewswire/ -- Summit Consolidated Group to introduce a new concept of partnership...1, 1999 for reservations. Summit Consolidated Group is a holding company for a team of...advisors. Companies that form Summit Consolidated Group are; Summit Financial Group, Summit...

When is a tax year "closed"?

The Tax Adviser;  July 1, 1998 ;     691 words ...Tax practitioners routinely use the terms open tax year and closed tax year ; generally, the difference between the two is well understood. In the case of an open tax year, the period of limitations has not expired within...

Britons Still Able to Add to Pension Allowance for Last Tax Year.

Daily Mail (London) (via Knight-Ridder/Tribune Business News);  April 24, 2002 ;     416 words ......personal pension allowance for the tax year that ended at the start of this month...allowance does not die at the end of the tax year on April 5. Personal pension savers have nine months from the end of the tax year to make use of the previous tax year...

Clarification on use of sec. 381(c)(1)(b) in tax-free asset acquisition by...

The Tax Adviser;  April 1, 2001 ;     700+ words ......asset acquisitions by a consolidated group. Such guidance is necessitated...carryovers in Acquiring's tax year of the acquisition...Acquiring was a member of a consolidated group that acquired the assets...generation throughout the tax year, the rule is ...

Make this the best tax year of your life; PERSONAL FINANCE;Seven-point...

The Mail on Sunday (London, England);  April 7, 2002 ;     665 words ...Byline: RICHARD DYSON HAPPY new tax year. It may not sound like a cause for celebration...though we are only one day into the new tax year, Financial Mail offers a guide for savers...Hargreaves Lansdown says: 'The start of this tax year is a good time to do this. Tesco's shares...

Liberty Mutual signs deal on group health book. (Liberty Mutual Insurance...

National Underwriter Property & Casualty-Risk & Benefits Management;  May 23, 1994 ;     377 words ...Travelers Insurance Cos. and Consolidated Group have signed an agreement with Liberty...insurance. Under the agreement, on June 1 Consolidated Group of Framingham, Mass., will assume...president and chief exective officer of Consolidated Group, said administrative responsibility...

Use it now or lose it; THE TAX YEAR ENDS ON APRIL 5, SO MAKE SURE YOU...

The Daily Mail (London, England);  March 23, 2005 ;     700+ words ......which to use your Isa allowance for this tax year or lose it for ever. Here, CHARLOTTE BEUGGE...investor. THE RULES EVERY adult can, in this tax year which ends on April 5, contribute to either...shares Isa. From the start of the new tax year (April 6, 2005 to April 5, 2006) the ...

Leaving a consolidated group - separation without tears.

Australasian Business Intelligence;  October 18, 2007 ;     128 words ......ABIX via COMTEX) -- Exit of a member or subgroup of a consolidated group can have various tax consequences. The consolidation...have a significant impact on a potential divestment by a consolidated group or a multiple entry consolidated business. The following...

Still time to shelter your cash; Money Mail: As the end of the tax year...

The Daily Mail (London, England);  March 7, 2007 ;     700+ words ......THERE'S less than a month left of this tax year which ends on April 5. So now's the time...unbiased.co.uk CAPITAL GAINS TAX: This tax year everyone has an annual capital gains tax...carry your CGT allowance over to the next tax year, so use it or lose it forever. INHERITANCE...